This directive of the Cabinet of Ministers of Ukraine is aimed at the prompt financing of urgent measures to ensure the resilience of the infrastructure of the city of Kyiv. The Government has redistributed budget appropriations, withdrawing 2 billion hryvnias from subsidies to local budgets and allocating them to the reserve fund of the state budget. These funds are allocated to the State Agency for Restoration and Infrastructure Development for the implementation of the comprehensive resilience plan for the capital.
The structure of the act consists of three points: the mechanism for the redistribution of budget expenditures, the direct allocation of funds to the Kyiv City State Administration (Kyiv City Military Administration), and the establishment of a requirement to report on the use of funds. Compared to typical budget directives, this document is targeted in nature and provides for the use of funds based on a list of works classified as “for official use,” which is standard practice for critical infrastructure facilities under martial law.
Key provisions for practical application are:
1. Source of funding: funds are allocated on a non-repayable basis exclusively from the reserve fund.
2. Purpose: financing the comprehensive resilience plan for the city of Kyiv through the State Agency for Restoration.
3. Oversight: a strict deadline for reporting on the use of funds has been established — by December 29, 2026, to the Ministry of Economy, the Ministry of Finance, and the State Treasury Service.
